Opinion
Civil No. 05-73335.
September 21, 2005
OPINION AND ORDER
The facts as presented in Plaintiff's Notice of Appeal are in their essentials identical to those in Raft v. Comm'r of Internal Revenue, an unpublished case in which the Sixth Circuit found that federal courts did not have jurisdiction to hear the claim. Case No. 03-3566, slip op., 2005 WL 1385951 (June 1, 2005) (citing 26 U.S.C. § 6330(a) and 16 C.F.R. § 301.6330-1(i)). This court may examine its subject matter jurisdiction sua sponte. Kontrick v. Ryan, 540 U.S. 443, 456 (2004). For the reasons stated in the Raft opinion, I find I have no jurisdiction over this case and therefore DISMISS it. IT IS SO ORDERED.